<ARTICLE> 5 <CIK> 0001090099 <NAME> REPLACEMENT FINANCIAL, INC. <MULTIPLIER> 1 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAY-31-2000 <PERIOD-START> JUN-01-1999 <PERIOD-END> FEB-29-2000 <EXCHANGE-RATE> 1 <CASH> 3,849 <SECURITIES> 0 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 3,849 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 3,849 <CURRENT-LIABILITIES> 15,625 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 22,000 <OTHER-SE> (11,776) <TOTAL-LIABILITY-AND-EQUITY> 3,849 <SALES> 0 <TOTAL-REVENUES> 0 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 3,326 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 292 <INCOME-PRETAX> 0 <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (3,618) <EPS-BASIC> 0 <EPS-DILUTED> 0